$ 1.78\% \div -3\% $
Convert each percentage into a decimal dividing by $100$ $ 0.01782 \div -0.03 $ ${0}$ ${0}$ ${3}$ ${1}$ ${7}$ ${8}$ ${2}$ $\text{Shift the decimal 2 to the right.}$ ${1}$ $\text{How many times does }3\text{ go into }{1}\text{?}$ ${0}$ ${0}$ ${1}$ $-\vphantom{0}$ ${1}\div3={0}\text{ or }3\times{0} = {0}$ ${7}$ $\text{How many times does }3\text{ go into }{17}\text{?}$ ${5}$ ${1}$ ${5}$ ${2}$ $-\vphantom{0}$ ${17}\div3={5}\text{ or }3\times{5} = {15}$ ${8}$ $\text{How many times does }3\text{ go into }{28}\text{?}$ ${9}$ ${2}$ ${7}$ ${1}$ $-\vphantom{0}$ ${28}\div3={9}\text{ or }3\times{9} = {27}$ ${2}$ $\text{How many times does }3\text{ go into }{12}\text{?}$ ${4}$ ${1}$ ${2}$ ${0}$ $-\vphantom{0}$ ${12}\div3={4}\text{ or }3\times{4} = {12}$ A positive number divided by a negative number is a negative number. $0.01782 \div -0.03 = -0.594$ Convert the decimal into a percentage by multiplying by $100$. $-0.594 = -59.4\%$